The Impact of Using Social Responsibility Accounting In Iraqi Manufacturing Companies: An Attempt to Develop An Applicable Model

  • Munir Shaker Mohamed


The aim of this study is  to evaluate  the  impact of  the application of  social responsibility accounting (SRA) in Iraqi manufacturing companies and the consequences arising  from such practice.  The  other aim is to develop a particular model for application which can be used to measure and evaluate social cost of the companies towards the workers, clients, and society. The study uses  the questionnaire method  to collect information from  a sample of (50) officials working in (25) company, as well as conducting a case study in a particular company to develop the model. Statistical methods are used to analyze the information. The study proved its hypotheses that  Iraqi companies don’t practice (SRA) for the time being, as well as the absence of any guided application. However, the study also proved that there is a will to apply this system by these companies. In addition, the study proved that it is possible that a particular (SRA) model can be developed and applied in the sample companies, and many benefits can be derived from such application for the companies, employees, society, financial and banking institutions  who are concerned with the evaluation of these companies. Some recommendations are derived  to be benefited from the concerned companies to apply the system and the steps necessary for doing that.Key Words: Social Responsibility Accounting, Accounting Information Systems, Social Costs and Revenues, Social Performance